On August 19, 2025, Brick Co. purchased and placed in servic…

On August 19, 2025, Brick Co. purchased and placed in service an office building used in its trade or business.  The total purchase price was $2,000,000, of which $400,000 was allocated to the land and $1,600,000 was allocated to the building. What is maximum MACRS depreciation deduction on the building in 2025? (round to the nearest dollar) Link to depreciation tables: Link